S.C. TAX COMMISSION v. S.C. TAX BOARD

21853

278 S.C. 556 (1983)

299 S.E.2d 489

SOUTH CAROLINA TAX COMMISSION, Respondent, v. SOUTH CAROLINA TAX BOARD OF REVIEW, Guignard Land Company, Incorporated, and Merry Companies, Incorporated, Appellants.

Supreme Court of South Carolina.

January 11, 1983.


Attorney(s) appearing for the Case

Claude M. Scarborough, Jr., Stephen G. Morrison and Rhett P. Dove, III, of Nelson, Mullins, Grier & Scarborough, Columbia, for appellants.

Atty. Gen. Daniel R. McLeod, Deputy Atty. Gen. Joe L. Allen, Jr., and Asst. Atty. Gen. Jackson E. Fields, Jr., Columbia, for respondent.


January 11, 1983.

HARWELL, Justice:

Appellants allege that the circuit court erred by holding that respondent correctly assessed ad valorem taxes on appellant Guignard's personal property in accordance with the formula in South Carolina Code Ann. § 12-37-930 (1976).

After reviewing the record, we conclude that the February 4, 1980 order of Judge Ralph King Anderson properly sets forth and disposes of all issues submitted to this Court....

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